Estudio comparado de la parafiscalidad

The Degree Project called: Comparative Study of Parafiscality, is developed because, according to the doctrine, parafiscality appears within the tax systems in times of social decomposition, such as wars or economic crises. In such context, although it is not a general rule, this mechanism is mostly used in countries whose monetary policy is poor or null, with the purpose of protecting the national economy; establishing itself through the imposition of this kind of parafiscal contributions, which tax determined economic groups or guilds and whose obtained resources are reinvested in favor of their own benefit. Thus, parafiscal taxation is a beneficial instrument within the tax and economic system of a country, especially if there is a monetary crisis. However, at present, Latin American countries such as Colombia and Venezuela and European countries such as France, which have adopted parafiscal taxation within their tax legislation, present not only positive but also negative effects as a consequence of its implementation. Thus, with this comparative law study, the purpose of the study was to analyze the reason why parafiscal taxation has been established in each of the countries under investigation, the effects that have been produced through the adoption of parafiscal taxation in their tax legislation and thus to clearly point out both the advantages and disadvantages of establishing parafiscal taxation within a tax system or regime. In the execution of this legal research, different materials and methods were used, including information tables, comparative tables, interviews, surveys and case studies, in which the positive and negative effects that were discerned through the legal research and the corresponding conclusions that could be reached through the development of the same were exposed. At the same time, the results obtained were used for the realization of the proposal to reform the Tax Code to include parafiscal taxes in the first book of said legal body, in its first article that regulates the scope of application, and at the same time, in this same book an additional title on parafiscal levies is incorporated where its conceptualization and each of the parameters that integrate them are stipulated, so that these are regulated in an integral manner in our Tax System.

• المؤلف الرئيسي: Esparza Bustamante, María Soledad (author)
• التنسيق: bachelorThesis
• اللغة: spa
• منشور في: 2022
• الموضوعات: <DERECHO>; <PARAFISCALIDAD>; <DERECHO TRIBUTARIO>; <PRESUPUESTO ESTATAL>
• الوصول للمادة أونلاين: https://dspace.unl.edu.ec/jspui/handle/123456789/25764